TRAINING ON AUDIT OF BANKING AND FINANCIAL INSTITUTIONS

         I.            Increased financial inclusivity and innovation

       II.            Banking streams of revenue

(a)    Interest income

(b)    Fees and commission

(c)     Foreign exchange trading income

(d)    Income from investment- dividends, rent

(e)    Income from custodial services

     III.            Banking expenditure

(a)    Interest paid

(b)    Provision for loan loss

(c)     Staff costs

(d)    Other emoluments

(e)    Rent

(f)     Dividends

    IV.            Payments and Expenditure attracting Withholding Taxes

      V.            Directors and related party transactions

    VI.            Tax Audit and Documentation to be Reviewed